Give and Surf

Legal name: Give and Surf Inc

Nonprofit profile at a glance

EIN
273351048
IRS 990 coverage
2022–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2012
Location
Bocas Del Toro, Bocas Del Toro, Panama
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$349,933
Expenses
$335,466
Assets
$126,867
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • NEIL R CHRISTIANSEN (PRESIDENT)

People named in this filing

  • NEIL R CHRISTIANSEN (PRESIDENT)
  • LISA BISCEGLIA (TREASURER)
  • GEORGIANNA GARNER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide sustainable empowerment to communities of Bocas del Toro, Panama, through education, self-determined community development, and positive respect of culture and traditions.

What it reported doing in 2025

Program services: operation of three community centers and two early childhood education centers; higher education scholarships & transportation services; school lunch program; vocational programs; extracurricular activities

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 84
  • Accountability: 65
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.1%; rating input score 74
  • Program expense ratio: 77.3%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 23rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 19.9% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 80th percentile among comparable filings

Details

  • What they do: 11 programs and campaigns described on the official site · 6 operating locations identified
  • Where the money goes: 74.1% of revenue deployed · 77.3% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $259K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.